Agenda 06/25/2013 Item #13A6/25/2013 13.A.
1`10� EXECUTIVE SUMMARY
Presentation by the Clerk of the Circuit Court's Office regarding Audit Report 20134
Parks and Recreation Freedom Park Follow -Up Cash Review.
OBJECTIVE: To. present to the Board of County Commissioners (Board) the Parks and
Recreation Freedom Park Cash Review Audit 20134.
The scope of the review was limited to a follow -up cash review for Freedom Park.
The objective of the review was to determine whether corrective actions were sufficient to
address internal audit findings from Audit Report 2013 -1.
CONSIDERATIONS: At a regular meeting held on April 9, 2013, the Board unanimously
requested the Clerk's Office validate corrective actions (i.e. controls) for Freedom Park. The
Parks and Recreation Director requested the Clerk's Office perform a follow -up cash review for
Freedom Park to determine if corrective actions resolved Internal Audit Observations from Audit
Report 2013 -1.
Electronic copies of the Final Audit Report and power -point presentation will be distributed after
the meeting and available on the Clerk of Courts website:
hgp:// www. coll iercierk. com/ ClerkToTheBoard /IntemalAudit/Publi shedRgpgrts
Internal Audits do not become public record until issued and released by the Clerk of Courts. A
copy of the Final Audit Report will be provided to the Board prior to the meeting. Power -point
slides will be released as part of the presentation to the Board at the Board Meeting on
June 25, 2013.
GROWTH MANAGEMENT IMPACT: None
FISCAL IMPACT: There may be fiscal implications based upon inventory not reconciling
(adjusting entries), revenue misclassification based on mis- posting of funds and cost centers,
and/or lack of policy compliance.
LEGAL CONSIDERATIONS: None at this time. -JAK
RECOMMENDATION: The Board hear the presentation by the Clerk's Office regarding audit
2013 -4 Parks and Recreation Freedom Park Follow -Up Cash Review.
Prepared by: Megan Gaillard, Senior Internal Auditor, Clerk's Office
Packet Page -310-
6/25/2013 13.A.
COLLIER COUNTY
Board of County Commissioners
Item Number: 13.13.A.
Item Summary: Presentation by the Clerk of the Circuit Court's Office regarding Audit
Report 2013 -4 Parks and Recreation Freedom Park Follow -Up Cash Review.
Meeting Date: 6/25/2013
Prepared By
Name: GaillardMegan
Title: VALUE MISSING
6/3/2013 3:53:57 PM
Submitted by
Title: VALUE MISSING
Name: GaillardMegan
6/3/2013 3:53:59 PM
Approved By
Name: FinnEd
Title: Senior Budget Analyst, OMB
Date: 6/7/2013 4:15:31 PM
Name: KlatzkowJeff
Title: County Attorney
Date: 6/12/2013 11:37:14 AM
Name: StanleyTherese
Title: Management/Budget Analyst, Senior,Office of Manage
Date: 6/13/2013 2:01:08 PM
Name: OchsLeo
Title: County Manager
Date: 6/15/2013 11:45:53 AM
Packet Page -311-